Rajasthan Goods and Services Tax (Eighth Amendment) Rules, 2019

Dec 26, 2019 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The State Government of Rajasthan on December 20, 2019, has published the Rajasthan Goods and Services Tax (Eighth Amendment) Rules, 2019 to further amend the Rajasthan Goods and Services Tax Rules, 2017.

Under rule 48 which specifies the manner of issuing invoices, after sub-rule (3), the following sub-rules shall be inserted, namely:

Ø  Sub-rule (4): The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification.

Ø  Sub-rule (5): Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice.

Ø  Sub-rule (6): The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4).

They shall come into force on the date of their publication in the Rajasthan Gazette.

[Notification No. F. 12(46)FD/Tax/2017-Pt-V-103]


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